Black's Law Dictionary, Sixth Edition, p. 922:

Lie, n. Falsehood uttered for the purpose of deception; an intentional statement of an untruth designed to mislead another; anything which misleads or deceives; it means an untruth deliberately told; the uttering or acting of that which is false for the purpose of deceiving; intentional misstatement.  Ward v. University of SOuth, 209 Tenn. 412, 354 S.W.2d 246, 248.  See Perjury.

[Black's Law Dictionary, Sixth Edition, p. 922]